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Tax news

Friday, 18 September 2026

Regulatory changes detected daily from official sources across Europe. Create a free account to follow your jurisdictions and ask Taxxa what a change means in practice.

All jurisdictionsUnited KingdomFranceLuxembourgMonacoEuropean Union
All topicsTaxAccounting & ReportingAuditLegal & CorporatePayroll & LabourFinancial Sector & MarketsIT, Cybersecurity & DataPublic Sector & Economy

Personal & Owner Taxation·United Kingdom·Case Law·1 month ago

Director’s loan write-off can trigger tax despite possible future recovery

The Upper Tribunal upheld the 2018/19 tax charge on Gary Quillan’s £382,456 balance, treating the liquidator’s final account as the operative write-off.

Excise & Environmental Taxes·United Kingdom·GOV.UK·1 month ago

Bingo Duty deregistration needs no action after final returns

Operators that filed all returns through 31 March 2026 need take no deregistration action; outstanding returns and duty for earlier periods still need to be settled.

Capital Gains Tax·Finland·Vero·1 month ago·2 documents

Finnish deal costs must be allocated by benefit before deduction

Vero’s new examples distinguish the buyer’s costs from investor costs, financing fees from acquisition costs, and deductible sale fees from tax-exempt proceeds.

Expenses & Benefits-in-Kind Tax Treatment·Lithuania·VMI·1 month ago

VMI sets out higher foreign per-diem salary thresholds for 2027

From 1 January 2027, VMI puts the monthly salary threshold at EUR 2,054.25 and the hourly threshold at EUR 12.5565 for full income-tax exemption within the prescribed foreign travel allowances.

International Tax / Double Tax Treaties·Finland·Vero·1 month ago·2 documents

Work-based dividends follow wage or business source rules in Finland

Vero clarifies Finnish-source income for non-resident individuals, distinguishing work-based dividends from ordinary and disguised dividends and addressing non-business work compensation.

Tax Filing, Registration & Penalties·Estonia·e-MTA·1 month ago·4 documents

Estonia plans DAC2/CRS filing pause for the CRS 3.0 transition

e-MTA submissions are due to pause in December 2026 and reopen, provisionally, in February 2027. Older-period corrections will also need the new XML format.

Customs & Trade·United Kingdom·GOV.UK·1 month ago·2 documents

HMRC directs customs discharge applicants to CDS forms

Authorised-use and inward-processing instructions retain different submission routes for full authorisations and authorisation by declaration after removing the legacy CHIEF routes.

VAT / GST / Indirect Tax·United Kingdom·GOV.UK·1 month ago

HMRC targets businesses with two or more missing VAT returns

HMRC will write to affected businesses from 10 August 2026 and may send texts or emails; recipients are directed to GOV.UK to check and submit outstanding returns.

VAT / GST / Indirect Tax·Estonia·e-MTA·1 month ago·4 documents

EMTA clarifies how retained income affects hobby-education VAT treatment

Updated guidance says systematic income does not by itself make an association’s activity commercial where it funds the services and profits are not distributed.

Transfer Pricing·Norway·Skatteetaten·1 month ago

Country code XX now needs an explanation in CbC XML v.10

Skatteetaten’s technical guide requires a reason when country code XX is used. Version 10 also clarifies the submission timestamp and handling of corrections.

E-Invoicing & Digital Tax Reporting Mandates·Norway·Skatteetaten·1 month ago

DPI guidance limits vehicle-rental reporting to Norwegian sellers

The platform-reporting guide clarifies seller residence, overseas exchanges and property data ahead of the first reports for new sellers on 31 January 2027.

Excise & Environmental Taxes·Finland·Vero·1 month ago·2 documents

Finland sets alcohol excise rates for 2027

The indexed schedule applies from 1 January through 31 December 2027, subject to any overriding statutory tax table; beer and spirits use a different tax unit from wine.

Stock Options & Equity Compensation — Tax Treatment·United Kingdom·GOV.UK·1 month ago

HMRC confirms one-row net-settlement reporting for all tax years

The August share-schemes bulletin also highlights SAYE restrictions on third-party arrangements and plans to replace separate EMI grant notifications from April 2027.

VAT / GST / Indirect Tax·United Kingdom·GOV.UK·1 month ago·2 documents

HMRC accepts ECO Pocket blinds may qualify as building materials

HMRC cites a tribunal finding that the electric pleated blinds were ordinarily incorporated into eco-homes and met the exception for certain electrical appliances.

Excise & Environmental Taxes·United Kingdom·GOV.UK·1 month ago

Vape-duty waiver debt test moves to the point of consideration

HMRC will assess outstanding debt when it considers a financial-guarantee waiver. A current time-to-pay agreement also disqualifies the trader.

Excise & Environmental Taxes·United Kingdom·GOV.UK·1 month ago

HMRC permits coastal fuel movements in duty suspension

UK-refined diesel, kerosene and petrol can move by oil product tanker to approved third-party coastal warehouses, with W8 documentation and receipt controls.

Customs & Trade·United Kingdom·GOV.UK·1 month ago

UK safety and security AEO recognition extends to Australia

AEOS holders trading with Australia can benefit from mutual recognition; HMRC’s handbook makes consent to share information with partner authorities a condition of automatic recognition.

VAT / GST / Indirect Tax·United Kingdom·GOV.UK·2 months ago

HMRC raises VAT426 invoice submission threshold to £30,000

Insolvency office holders must send supporting invoices with claims of £30,000 or more, up from £20,000. All claim invoices must still be retained for possible verification.

Personal & Owner Taxation·Lithuania·VMI·2 months ago·2 documents

VMI explains the 2026 monthly and annual tax-free income calculations

The revised Article 20 commentary sets out the EUR 747 monthly allowance, its income-based taper and the annual reconciliation, which can take account of income beyond salary.

Customs & Trade·Estonia·e-MTA·2 months ago

Gibraltar goods shipments must route through Spain, says Estonian customs

From 15 July 2026, use La Línea for road transport; Algeciras is also permitted for EU goods shipped by sea. Direct air transport to Gibraltar has stopped.

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Latest

  1. 1 month agoDirector’s loan write-off can trigger tax despite possible future recovery
  2. 1 month agoBingo Duty deregistration needs no action after final returns
  3. 1 month agoFinnish deal costs must be allocated by benefit before deduction
  4. 1 month agoVMI sets out higher foreign per-diem salary thresholds for 2027
  5. 1 month agoWork-based dividends follow wage or business source rules in Finland